Considering SAB 59 and SAS No.92,the cash position of the investee is one of the factors that indicate that an other-than-temporary impairment of a security's value has occurred.

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Both SAB 59 and SAS No. 92 state that the cash position of the investee is a factor to be considered when determining if an other-than-temporary impairment of a security's value has occurred. A company's cash position can reflect its ability to generate cash flow, repay debts, and meet its financial obligations. If the investee's cash position is weak or declining, it may indicate that the security's value has been impaired, and this factor should be taken into account in the impairment assessment.